Illinois Compiled Statutes 55 Counties: Article 6 - Finance

Division 6-1. Budget - Counties Not Required to Pass an Annual Appropriation Bill

• Illinois Counties Code. - 55 ILCS 5, Section 6-1001
  Annual budget. In all counties not required by law to pass an annual appropriation bill within the first quarter of the fiscal year, the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1002
  Contents of annual budget. The annual budget shall contain: (a) A statement of the receipts and payments and a statement of the revenues and expenditures...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1002.5
  Capital Improvement, Repair, or Replacement Fund. (a) In its annual budget, a county may appropriate an amount not to exceed 5% of the amount appropriated...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1003
  Further appropriations barred; transfers. After the adoption of the county budget, no further appropriations shall be made at any other time during such fiscal...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1004
  Supplemental budget. Any county board which has adopted its annual budget may, by a like vote as is required for the adoption of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1005
  Contract or obligation in excess of appropriation. Except as herein provided, neither the county board nor any one on its behalf shall have power,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1006
  Accounts for each fund. The county treasurer shall keep a separate account with each fund to show at all times the cash balance thereof, the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1007
  Non-compliance not to affect tax levy. Failure by any county board to adopt an annual budget or to comply in any respect with the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-1008
  Violations. Any person who violates, or who neglects or fails to comply with, the terms of this Division commits a Class B misdemeanor. In...

Division 6-2. Tax Anticipation Notes - Counties Over 1,000,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-2001
  Applicability. This Division shall apply only to counties having a population of more than 1,000,000. This Division shall be construed as cumulative authority and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2002
  Issuance of notes in anticipation of taxes. Whenever there are not sufficient funds on hand to pay obligations and the Board of Commissioners of...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2003
  Form of notes. Notes issued under this Division shall be due not more than 12 months from the date of issue and shall be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2004
  Copy of resolution filed with County Treasurer. A certified copy of the resolution adopted pursuant to the provisions of this Division, together with such...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2005
  Certificate of County Treasurer endorsed on notes. Whenever satisfactory showings as prescribed by this Division shall have been filed with the County Treasurer he...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2006
  Registry of notes. The County Treasurer shall keep a registry of each series of notes so issued, together with a copy thereof. For such...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2007
  Limitations. Anticipatory obligations issued against taxes levied for any purpose shall not be in excess of 85% of such taxes extended or to be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2008
  Transmittal of funds for payment. It is hereby made the duty of the County Treasurer authenticating any note issued under the provisions of this...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2009
  Payment of notes. Whenever funds are available for the payment of notes issued under the provisions of this Division the County Treasurer shall transmit...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2010
  Incontestability; payable only out of taxes levied. Notes issued under the provisions of this Division shall be incontestable after authentication by the County Treasurer...
• Illinois Counties Code. - 55 ILCS 5, Section 6-2011
  Issuance of notes in excess of amount permitted; penalty. Any official of the County who votes for or otherwise influences the issuance of notes...

Division 6-3. Bonds for County Buildings

• Illinois Counties Code. - 55 ILCS 5, Section 6-3001
  Counties of 80,000 but less than 500,000; Bonds for jail and sheriff's residence. Any county having a population of 80,000 or more inhabitants, but...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3002
  Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3003
  Petition for referendum; election. The publication or posting of the resolution shall be accompanied by a notice of (1) the specific number of voters...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3004
  When resolution effective. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3004.1
  County under 80,000. (a) Any county having a population under 80,000 may, by resolution of its county board, incur an indebtedness for the construction...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3005
  Counties of 500,000 or more but less than 1,000,000; bonds for construction or remodeling of county jails. Any county with a population of 500,000...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3006
  Resolution. The resolution of the county board authorizing the issuance of bonds shall prescribe the details of the bonds and specify the total amount...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3007
  Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3008
  Tax levy. The resolution authorizing the bonds shall also provide for the levy and collection of a direct annual tax upon all taxable property...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3009
  Execution and terms of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. The...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3010
  Sinking fund. The resolution of the county board may provide for the creation of a sinking fund to consist of the proceeds of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3011
  Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest....
• Illinois Counties Code. - 55 ILCS 5, Section 6-3012
  Petition for referendum. If a petition is filed with the county clerk not later than 30 days after the first publication or the posting...
• Illinois Counties Code. - 55 ILCS 5, Section 6-3013
  Effective date of resolution. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at...

Division 6-4. Bonds for Court Houses

• Illinois Counties Code. - 55 ILCS 5, Section 6-4001
  Bonds for construction or remodeling of courthouses. Any county with a population of more than 300,000 and an increase in population of 30% or...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4002
  Resolution. The resolution of the county board authorizing the issuance of the general obligation bonds shall prescribe all the details of the bonds and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4003
  Tax levy. The resolution authorizing the bonds shall also provide for the levy and collection of a direct annual tax upon all taxable property...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4004
  Execution and terms of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. The...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4005
  Sinking fund. The resolution of the county board may provide for the creation of a sinking fund to consist of the proceeds of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4006
  Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest....
• Illinois Counties Code. - 55 ILCS 5, Section 6-4007
  Publication of resolution. After the resolution of the county board providing for the establishment of an annual levy has been adopted, it shall be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4008
  Petition for referendum. If a petition is filed with the county clerk not later than 28 days after the first publication or the posting...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4009
  When resolution effective. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-4010
  County under 300,000. (a) Any county having a population under 300,000 may, by resolution of its county board, incur an indebtedness for the reconstruction...

Division 6-5. Bonds for Voting Machines

• Illinois Counties Code. - 55 ILCS 5, Section 6-5001
  Referendum. For the purpose of purchasing voting machines, the county board of any county having more than 500,000 inhabitants and in which county there...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5002
  Resolution authorizing bonds. The resolution authorizing the issuance of such bonds shall specify the total amount of bonds to be issued, the form and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5003
  Execution of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. They may be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5004
  Sinking fund. The resolution may provide for the creation of a sinking fund to consist of the proceeds of the taxes levied for the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5005
  Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest....
• Illinois Counties Code. - 55 ILCS 5, Section 6-5006
  Resolution and referendum on additional indebtedness. For the purpose of purchasing voting machines, the county board of any county having more than 500,000 inhabitants...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5007
  Requisites of resolution. The resolution authorizing the issuance of such bonds shall specify the total amount of bonds to be issued, the form and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5008
  Execution of bonds; registration. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. They may...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5009
  Sinking fund. The resolution may provide for the creation of a sinking fund to consist of the proceeds of the taxes levied for the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-5010
  Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest....

Division 6-6. Bonds for Hospitals, Police Equipment and Voting Machines

• Illinois Counties Code. - 55 ILCS 5, Section 6-6001
  Authorization. The county board of any county with a population of 1,000,000 or more may, before January 1, 1968, without referendum, incur an indebtedness...
• Illinois Counties Code. - 55 ILCS 5, Section 6-6002
  Bonds. The bonds shall be issued in such denominations, be for such term or terms, and bear interest at such rate as may be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-6003
  Effect of limitation on indebtedness. The bonds authorized hereunder and the tax levied in connection therewith shall not be included in any statutory limitation...

Division 6-7. Revenue Bonds - Hospitals

• Illinois Counties Code. - 55 ILCS 5, Section 6-7001
  Authorization for counties not home rule counties. The county Board of any County which is not a home rule unit and which has established...
• Illinois Counties Code. - 55 ILCS 5, Section 6-7002
  Ordinance. The County Board of any such county availing itself of the provisions of Section 6-7001 shall adopt an ordinance describing in a general...
• Illinois Counties Code. - 55 ILCS 5, Section 6-7003
  Redemption of revenue bonds. Revenue bonds issued under this Division may be redeemed by the county issuing them on such terms, at such time,...

Division 6-8. Bonds - Payment of Outstanding Indebtedness

• Illinois Counties Code. - 55 ILCS 5, Section 6-8001
  Bonds for excess claim against county. When any county has audited or allowed claims for county expenses or county purposes that are outstanding and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8002
  Form of votes. The votes in favor of the proposition to issue bonds, at an election, shall be "For issuing bonds," and those against...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8003
  Signature on bonds. The bonds issued under the authority of this Division shall be signed in the name of the county by the chairman...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8004
  Payment of interest. The bonds issued by authority of this Division shall be payable at such time or times as the county board may...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8005
  Sale of bonds. The said bonds or such as may be necessary shall be sold to the highest bidder under the direction of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8006
  Proceeds to be separate fund. The money realized from the sale of said bonds, or any of them shall be kept as a separate...
• Illinois Counties Code. - 55 ILCS 5, Section 6-8007
  Amount of taxes. The county board of each county issuing bonds under the provisions of this Division shall include in the amounts of all...

Division 6-9. Refunding Bonds - Counties Under 200,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-9001
  Issuance of refunding bonds. Whenever any county having a population of less than 200,000, has outstanding bonds issued for any purpose authorized by law...
• Illinois Counties Code. - 55 ILCS 5, Section 6-9002
  Resolution. Such bonds shall be authorized by a resolution to be adopted by the county board or the board of county commissioners (as the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-9003
  Sale or exchange of bonds. Such refunding bonds may be exchanged par for par for principal, interest or both, described in the authorizing resolution,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-9004
  Tax for principal and interest. It shall be the duty of the County Clerk, annually, to extend a tax upon all of the taxable...

Division 6-10. Refunding Bonds - Tax Levy

• Illinois Counties Code. - 55 ILCS 5, Section 6-10001
  Refunding bonds. The corporate authorities of any county, without submitting the question to the electors thereof for approval, may authorize by ordinance the issuance...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10002
  Ordinance. The ordinance authorizing the refunding bonds shall prescribe all details thereof and shall provide for the levy and collection of a direct annual...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10003
  Exchange or sale of refunding bonds. The refunding bonds may be exchanged for the bonds to be refunded on the basis of dollar for...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10004
  Form of refunding bonds; maturity. The refunding bonds shall be of such form and denomination, payable at such place, bear such date, and be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10005
  Reduction of tax. Whenever any refunding bonds are purchased and cancelled, as provided in Section 6-10004, the taxes thereafter to be extended for payment...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10006
  Sinking fund. Money which becomes available from taxes that were levied for prior years for payment of bonds or interest coupons that were paid...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10007
  Procedure by corporate authorities to effectuate refunding plan. The corporate authorities of a county may take any action that may be necessary to inform...
• Illinois Counties Code. - 55 ILCS 5, Section 6-10008
  Applicability. This Division shall apply to any county regardless of the law under which it is organized and operating, and shall constitute complete authority...

Division 6-11. Funding Bonds - Counties Under 70,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-11001
  Resolution directing issuance of bonds. If no petition for referendum is filed as provided in this Division, or if such petition is filed and...
• Illinois Counties Code. - 55 ILCS 5, Section 6-11002
  Extension of tax to pay funding bonds. It shall be the duty of such county clerk annually when extending taxes for other corporate purposes...
• Illinois Counties Code. - 55 ILCS 5, Section 6-11003
  Bondholder's rights. The holder of any such bonds shall not be obligated to inquire into the validity of the claims funded, but shall be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-11004
  Partial invalidity. The invalidity of any Section or portion of this Division shall not affect the remainder hereof. This Division shall not be construed...

Division 6-12. Funding Bonds - Counties Under 5,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-12001
  Authorization. Any county having a population of less than 5,000 inhabitants is authorized to issue bonds for the purpose of paying claims against such...
• Illinois Counties Code. - 55 ILCS 5, Section 6-12002
  Resolution establishing validity of claims. Before any such county avails itself of the provisions of this Division, the county board shall examine and consider...
• Illinois Counties Code. - 55 ILCS 5, Section 6-12003
  Issuance of bonds; maturity. All bonds issued under the provisions of this Division shall be signed in the name of the county by the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-12004
  Bond resolution; tax levy. Such bonds may be issued at any time and from time to time and at the time of issuing any...
• Illinois Counties Code. - 55 ILCS 5, Section 6-12005
  Existing statutes. This Division shall not be construed as repealing or modifying any existing statute with respect to the issuance of bonds, but shall...

Division 6-13. Bonds to Pay Claims - Counties Between 180,000 and 200,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-13001
  Bonds to pay claims against counties of 180,000 to 200,000. Any county having a population of not less than 180,000 and not more than...
• Illinois Counties Code. - 55 ILCS 5, Section 6-13002
  Resolution establishing validity of claims. Before any such county avails itself of the provisions of this Division, the county board shall examine and consider...
• Illinois Counties Code. - 55 ILCS 5, Section 6-13003
  Maturity of bonds; tax. All bonds issued under the provisions of this Division shall mature within 20 years from their date and bear interest...
• Illinois Counties Code. - 55 ILCS 5, Section 6-13004
  Validity of bonds issued. The purchaser of any such bonds shall not be obligated to inquire into the validity of the claims funded by...

Division 6-14. Bonds for Certain Unpaid Judgments - Counties Under 250,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-14001
  Judgments rendered in suits commenced prior to December 31, 1959. The County Board of any County having a population of less than 250,000 inhabitants...

Division 6-15. Bonds for Certain Unpaid Judgments or Claims - Counties Over 500,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-15001
  Judgments rendered prior to December 1, 1942. In all cases where any county having a population of 500,000 or more inhabitants has incurred indebtedness...
• Illinois Counties Code. - 55 ILCS 5, Section 6-15002
  Bond resolution; tax levy. The resolution authorizing such bonds shall provide for the levy and collection of a direct annual tax upon all the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-15003
  Validity of claims or judgments funded by bonds. The holder of any such bonds shall not be obligated to inquire into the validity of...

Division 6-16. Bonds to Pay Certain Judgments - Counties Under 500,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-16001
  Judgments rendered prior to May 1, 1961. The County Board of any County having a population of less than 500,000 inhabitants, by resolution may...
• Illinois Counties Code. - 55 ILCS 5, Section 6-16002
  Judgments rendered prior to January 1, 1964. The County Board of any County having a population of less than 500,000 inhabitants, by resolution may...

Division 6-17. Bonds to Pay Judgments - Counties Over 500,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-17001
  Judgments rendered prior to August 7, 1947. In all cases where any county having a population of 500,000 or more inhabitants has incurred indebtedness...
• Illinois Counties Code. - 55 ILCS 5, Section 6-17002
  Bond resolution; tax levy. The resolution authorizing such bonds shall provide for the levy and collection of a direct annual tax upon all the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-17003
  Bondholder's rights. The holder of any such bonds shall not be obligated to inquire into the validity of the judgment funded thereby but shall...

Division 6-18. Bonds for Medical Services and Law Enforcement

• Illinois Counties Code. - 55 ILCS 5, Section 6-18001
  Bonds for medical services and law enforcement. For the purpose of improving hospital, medical, and health services and for improving law enforcement, any county...

Division 6-19. Appropriations for Farmers' Institutes

• Illinois Counties Code. - 55 ILCS 5, Section 6-19001
  Appropriation; purpose. The county board may appropriate not more than $300 per annum for use of county farmers' institutes in their efforts to promote...

Division 6-20. Appropriations for Soil and Crop Improvement

• Illinois Counties Code. - 55 ILCS 5, Section 6-20001
  Appropriation; purpose. The county boards of the several counties of this State are hereby authorized and empowered to make appropriations to and for the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-20002
  Statement of expenditures. It shall be the duty of the treasurer of such association receiving said money to prepare at least annually a complete...

Division 6-21. Appropriations and Taxes for County Fairs

• Illinois Counties Code. - 55 ILCS 5, Section 6-21001
  Appropriation; purpose. The county board may appropriate not more than $300 per annum to be used for educational or agricultural exhibits at the county...
• Illinois Counties Code. - 55 ILCS 5, Section 6-21002
  Tax for county fair purposes. Whenever a petition signed by 100 taxpayers of any county is presented to the county board of such county...
• Illinois Counties Code. - 55 ILCS 5, Section 6-21003
  Referendum. Upon the adoption of such resolution and the certification thereof to the county clerk of such county such proposition shall be submitted at...
• Illinois Counties Code. - 55 ILCS 5, Section 6-21004
  Tax levy. Upon the adoption of such proposition the county board shall cause an annual tax of not to exceed .05% of value, as...
• Illinois Counties Code. - 55 ILCS 5, Section 6-21005
  County fair fund. The proceeds of the tax herein authorized shall be paid into the county treasury in a fund to be known as...
• Illinois Counties Code. - 55 ILCS 5, Section 6-21006
  Discontinuance of tax. Upon a petition signed by one hundred taxpayers of a county which has authorized a tax for county fair purposes under...

Division 6-22. Appropriations for Poultry Exhibits

• Illinois Counties Code. - 55 ILCS 5, Section 6-22001
  Appropriation; purpose. The county board may appropriate not more than $500 per annum for county exhibitions of poultry for use by societies organized for...

Division 6-23. Tax for County Historical Museum

• Illinois Counties Code. - 55 ILCS 5, Section 6-23001
  Tax authorization. Any county, having less than 2,000,000 inhabitants, may levy and collect a direct annual tax not exceeding .002% of value upon all...

Division 6-24. Cook County Appropriations

• Illinois Counties Code. - 55 ILCS 5, Section 6-24001
  Annual appropriation bill. The board of commissioners of Cook County shall, within the first quarter of each fiscal year adopt a resolution, to be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24002
  Budget estimates; arrangement of appropriations. Budget estimates shall be prepared and appropriations shall be made in a manner that reflects the utilization of program,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24003
  Units of appropriation. Budget estimates shall consist of proposed units of appropriation, each unit to represent the amount estimated for a particular program, sub-activity,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24004
  Executive budget; annual appropriation ordinance. The president shall submit to the committee on finance an executive budget as prepared by the budget director of...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24005
  Revision of items. Subsequent to such public hearing, or hearings, and before final action on such appropriation bill, the board of commissioners may revise,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24006
  Appropriation to pay for publication of assessments. If the Legislature shall by law provide, or shall at any time appear to have by law...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24007
  Amendment of appropriation bill; monthly schedule for year of proposed expenditure. Such annual appropriation bill may be amended at the next meeting of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24008
  Limitations. After the adoption of such appropriation bill or resolution, the said board of commissioners shall not make any further or other appropriations prior...
• Illinois Counties Code. - 55 ILCS 5, Section 6-24009
  Violation. Any member of the board of commissioners or any officer of the county, or any person holding any office, trust or employment under...

Division 6-25. Validation of Certain Appropriation Bills and Tax Levy Ordinances

• Illinois Counties Code. - 55 ILCS 5, Section 6-25001
  Validation of tax levy ordinances. In all cases where the board of county commissioners of any county having a population of 1,000,000 or more...

Division 6-26. Extension of Tax to Pay Principal and Interest on Certain Bonds

• Illinois Counties Code. - 55 ILCS 5, Section 6-26001
  Extension of tax authorized. Where in any county in this State bonds of any such county and the levy of an additional tax in...

Division 6-27. Working Cash Funds - Counties Over 500,000 Population

• Illinois Counties Code. - 55 ILCS 5, Section 6-27001
  Working cash fund in counties of 500,000 or more. In each county in this State having a population of 500,000 or more inhabitants a...
• Illinois Counties Code. - 55 ILCS 5, Section 6-27002
  Bond issue. For the purpose of creating such fund, any such county by resolution of its county board may incur an indebtedness and issue...
• Illinois Counties Code. - 55 ILCS 5, Section 6-27003
  Annual tax. The county board of any such county shall have the power to levy annually a tax to provide moneys for such working...
• Illinois Counties Code. - 55 ILCS 5, Section 6-27004
  Purposes for which fund may be used; reimbursement. All moneys received from the issuance of bonds as herein authorized, or from any tax levied...
• Illinois Counties Code. - 55 ILCS 5, Section 6-27005
  Transfer to general corporate fund. Moneys shall be transferred from said working cash fund to the general corporate fund only upon the authority of the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-27006
  Penalty. Any member of the county board of any county to which this Division shall be applicable, or any other person holding any other...

Division 6-28. County Highway Working Cash Fund

• Illinois Counties Code. - 55 ILCS 5, Section 6-28001
  County highway working cash fund in counties of 500,000 or more. In each county in this State having a population of 500,000 or more...
• Illinois Counties Code. - 55 ILCS 5, Section 6-28002
  Bond issue. For the purpose of creating such fund any such county by resolution of its county board may incur an indebtedness and issue...
• Illinois Counties Code. - 55 ILCS 5, Section 6-28003
  Annual tax for highway working cash fund. For the purpose of providing moneys for such fund, the county board of any such county shall...
• Illinois Counties Code. - 55 ILCS 5, Section 6-28004
  Purpose for which proceeds of bond issue and working cash fund may be used; transfer of funds. All moneys received from the issuance of...
• Illinois Counties Code. - 55 ILCS 5, Section 6-28005
  Transfer to county highway fund. Moneys shall be transferred from the county highway working cash fund to the county highway fund only upon the...
• Illinois Counties Code. - 55 ILCS 5, Section 6-28006
  Violations. Any member of the county board of any county to which this Division shall be applicable, or any other person holding any other...

Division 6-29. Downstate Working Cash Funds

• Illinois Counties Code. - 55 ILCS 5, Section 6-29001
  Subtitle. This Division shall be subtitled the "Downstate County Working Cash Fund Law". (Source: P.A. 86-962.)
• Illinois Counties Code. - 55 ILCS 5, Section 6-29002
  Counties of less than 1,000,000; creation of fund. In each county of this State having a population of less than 1,000,000 inhabitants a working...
• Illinois Counties Code. - 55 ILCS 5, Section 6-29003
  Annual tax. The county board of such a county may levy an annual tax for not more than any 2 of the years 1975,...
• Illinois Counties Code. - 55 ILCS 5, Section 6-29004
  Purposes for which fund may be used; reimbursement. All monies received from any tax levied pursuant to this Division shall be set apart in...
• Illinois Counties Code. - 55 ILCS 5, Section 6-29005
  Transfer and investment of monies. Monies may be transferred from the county working cash fund to the general corporate fund or special tax funds...
• Illinois Counties Code. - 55 ILCS 5, Section 6-29006
  Violations. Any member of the county board of any county to which this Division applies, or any other person holding any other office, trust...
• Illinois Counties Code. - 55 ILCS 5, Section 6-29007
  Abatement or abolishment of fund. If any county which has created a working cash fund under this Division abates or abolishes that fund, that...

Division 6-30. State Disbursements to Counties

• Illinois Counties Code. - 55 ILCS 5, Section 6-30001
  Subtitle. This Division shall be subtitled the "State Disbursements to Counties Law". (Source: P.A. 86-962.)
• Illinois Counties Code. - 55 ILCS 5, Section 6-30002
  Disbursement to county treasurer for distribution to appropriate recipient. Notwithstanding any other provision to the contrary, any State funds disbursed by the State, or...

Division 6-31. Audits

• Illinois Counties Code. - 55 ILCS 5, Section 6-31001
  Subtitle. This Division shall be subtitled the "County Auditing Law". (Source: P.A. 86-962.)
• Illinois Counties Code. - 55 ILCS 5, Section 6-31002
  Definitions. As used in this Division, unless the context otherwise requires: 1. "Comptroller" means the Comptroller of the State of Illinois; 2. "accountant" or...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31003
  Annual audits and reports. The county board of each county shall cause an audit of all of the funds and accounts of the county to...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31004
  Overdue reports. (a) In the event the required reports for a county are not filed with the Comptroller in accordance with Section 6-31003 within 6...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31005
  Funds managed by county officials. In addition to any other audit required by this Division, the County Board shall cause an audit to be...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31006
  Audit report. The audit report shall contain statements that are in conformity with generally accepted public accounting principles and shall set forth, insofar as...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31008
  Expenses of audit. The expenses of conducting the audit and making the required audit report or financial statement for each county, whether ordered by...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31009
  Public records. All audit reports and financial statements are public records and shall be open to public inspection. The clerk of the county board...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31010
  Construction. The provisions of this Division shall not be construed to relieve any officer of any duty otherwise required of him by law with...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31011
  Audit committee. The corporate authorities of a county may establish an audit committee, and may appoint members of the corporate authority or other appropriate...
• Illinois Counties Code. - 55 ILCS 5, Section 6-31012
  Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all...

Division 6-32. Emergency Disaster Fund

• Illinois Counties Code. - 55 ILCS 5, Section 6-32005
  Establishment of Fund. The county board may, by a majority vote of all of its members, establish an Emergency Disaster Fund ("the Fund") for...
• Illinois Counties Code. - 55 ILCS 5, Section 6-32010
  Expenditures from Fund. (a) Moneys in the Fund may be used to pay the county's expenses incurred in an emergency within the county declared...

Division 6-33. Bonds for Forest Preserve District Facilities

• Illinois Counties Code. - 55 ILCS 5, Section 6-33005
  County over 3,000,000. (a) Any county with a population over 3,000,000 may borrow money and in evidence of that borrowing issue bonds or notes...

Division 6-34. Report of Rta Occupation Taxes (Source: P. A. 96-328, Eff. 8-11-09.)

• Illinois Counties Code. - 55 ILCS 5, Section 6-34000
  Report on funds received under the Regional Transportation Authority Act. If the Board of the Regional Transportation Authority adopts an ordinance under Section 4.03 of...

Last modified: February 18, 2015